The senior auditor responsible for coordinating the fieldwork usually schedules a pre-audit conference with the audit team primarily to:

Last Updated on February 3, 2022 by Admin 3

The senior auditor responsible for coordinating the fieldwork usually schedules a pre-audit conference with the audit team primarily to:

  • Give guidance to the staff regarding both technical and personnel aspects of the audit. 
  • Discuss staff suggestions concerning the establishment and maintenance of time budgets.
  • Establish the need for using the work of specialists and internal auditors.
  • Provide an opportunity to document staff disagreements regarding technical issues.
Explanation: 
Choice “A” is correct. Pre-audit planning meetings are typically held to plan technical and personnel aspects of the audit. Assistants should be informed of their responsibilities and the objectives of the procedures that they are to perform.
Choice “B” is incorrect. While staff suggestions regarding time budgets may be discussed, this is not typically the primary reason for the meeting.
Choice “C” is incorrect. Establishing the need for specialists and internal auditors may be discussed, but this is not the primary reason for the meeting.
Choice “D” is incorrect. Disagreements about technical issues arise and are resolved after testing begins, not during the pre-audit conference.
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